Stephen L. Taylor

University of Technology Sydney

Professor of Accounting

UTS Business School

PO Box 123 Broadway

Sydney, NSW 2007

Australia

Financial Research Network (FIRN)

C/- University of Queensland Business School

St Lucia 4071 Brisbane

Queensland

Australia

http://www.firn.org.au

  • University of Technology Sydney

    • Email
    • Tel: 61295143437
    • Fax: 61295143513
SCHOLARLY PAPERS

34

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154

Scholarly Papers (34)

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1.

Audit Partner Rotation, Earnings Quality and Earnings Conservatism

Number of pages: 42 Posted: 10 Jun 2005
Jane Hamilton, Caitlin M. S. Ruddock, Donald J. Stokes and Stephen L. Taylor
La Trobe University, UNSW Australia Business School, School of Accounting, Monash University and University of Technology Sydney
Downloads 2,772 (9,938)
Citation 46

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Partner rotation, auditor independence, earnings quality, audit quality

2.

The Effect of Compensation Design and Corporate Governance on the Transparency of CEO Compensation Disclosures

UTS School of Accounting Working Paper No. 45
Number of pages: 40 Posted: 22 Jun 2001
Jeffrey Coulton, Clayton James and Stephen L. Taylor
UNSW Business School, University of Sydney and University of Technology Sydney
Downloads 2,300 (13,404)
Citation 25

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Corporate governance, Disclosure, Compensation

3.

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Downloads 2,138 (15,073)
Citation 8

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Number of pages: 40 Posted: 14 Mar 2002
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney
Downloads 2,138 (14,773)
Citation 8

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Non audit services, auditor independence, conservatism, audit quality

Non-Audit Services and Earnings Conservatism: Is Auditor Independence Impaired?

Contemporary Accounting Research, Vol. 23, p. 3, Autumn 2006
Posted: 08 Aug 2006
Caitlin M. S. Ruddock, Sarah J. Taylor and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney

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Non audit services, auditor independence, conservatism, audit quality

4.

The Association between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from the Australian IPO Market

Number of pages: 32 Posted: 22 Mar 2000
Philip J. Lee, Donald J. Stokes, Stephen L. Taylor and Terry S. Walter
University of Sydney, Monash University, University of Technology Sydney and University of Sydney
Downloads 1,894 (18,308)
Citation 7

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5.

Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts

Number of pages: 35 Posted: 28 Jan 2002
Philip J. Lee, Sarah J. Taylor and Stephen L. Taylor
University of Sydney, University of Melbourne - Faculty of Business and Economics and University of Technology Sydney
Downloads 1,569 (24,413)
Citation 4

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Audit quality; Initial public offering; Management earnings forecasts

6.

Identifying Earnings Overstatements: A Practical Test

Number of pages: 37 Posted: 27 Jul 2007
Luke Bayley and Stephen L. Taylor
ABN AMRO and University of Technology Sydney
Downloads 1,429 (28,054)
Citation 14

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Earnings management, power, unexpected accruals

7.

Audit Quality, Accounting Attributes and the Cost of Equity Capital

Number of pages: 32 Posted: 02 Oct 2009
Yang Li, Donald J. Stokes, Stephen L. Taylor and Leon Wong
affiliation not provided to SSRN, Monash University, University of Technology Sydney and affiliation not provided to SSRN
Downloads 1,337 (31,008)
Citation 9

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Audit quality, earnings quality, cost of capital

8.

The Effect of Audit Market Deregulation on the Pricing of Brand Name Reputation

Number of pages: 21 Posted: 14 Feb 1997
Allen T. Craswell, Jere R. Francis and Stephen L. Taylor
University of Queensland - Business School, University of Missouri and University of Technology Sydney
Downloads 1,180 (37,088)
Citation 4

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9.

Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding

Number of pages: 39 Posted: 23 Feb 2007
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 1,070 (42,829)
Citation 7

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Non-audit services, auditor independence, economic bond, earnings management, audit quality

10.

Abnormal Audit Fees and Accounting Quality

Number of pages: 67 Posted: 22 Aug 2016
Jeffrey Coulton, Gilad Livne, Angela Kate Pettinicchio and Stephen L. Taylor
UNSW Business School, Queen Mary University of London - School of Business and Management, SDA Bocconi School of Management and University of Technology Sydney
Downloads 986 (48,057)
Citation 2

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Audit Fees, Accounting Quality, Audit Quality, Multi-Period Fee Analysis

11.

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Downloads 678 (79,227)
Citation 4

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming, FIRN Research Paper
Number of pages: 53 Posted: 03 Oct 2013
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 410 (145,561)

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Other information, analysts’ forecasts, stock return volatility, variance decomposition

The Role of 'Other Information' in Analysts’ Forecasts in Understanding Stock Return Volatility

Review of Accounting Studies, Forthcoming
Number of pages: 53 Posted: 13 Mar 2008 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 268 (230,666)
Citation 4

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Other information, analysts’ forecasts, volatility, variance decomposition

12.

Unit Initial Public Offerings: Staged Equity or Signaling Mechanism

Number of pages: 32 Posted: 17 Aug 2000
Stephen L. Taylor, Martin Lee and Philip J. Lee
University of Technology Sydney, Andersen Consulting and University of Sydney
Downloads 416 (144,531)
Citation 2

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13.

Do High-Quality Auditors Improve Non-GAAP Reporting?

The Accounting Review, forthcoming
Number of pages: 55 Posted: 29 Apr 2022 Last Revised: 25 Aug 2022
Zhuoan Feng, Jere R. Francis, Yaowen Shan and Stephen L. Taylor
University of Waikato, University of Missouri, University of Technology Sydney and University of Technology Sydney
Downloads 404 (149,559)
Citation 12

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Non-GAAP disclosures, Big 4 auditors, Industry specialization

14.

Estimating and Validating a Firm-Year Specific Measure of Conservatism: Australian Evidence

Number of pages: 33 Posted: 03 Dec 2007
Cheng Y. Lai and Stephen L. Taylor
University of New South Wales - Australian School of Business and University of Technology Sydney
Downloads 334 (184,391)
Citation 1

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Conservatism, earnings

15.

Earnings Management or Measurement Error? The Effect of External Financing on Unexpected Accruals

Asian Finance Association (AsianFA) 2015 Conference Paper
Number of pages: 60 Posted: 17 Mar 2010 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 251 (248,019)
Citation 6

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Accruals, earnings management, unexpected accruals, net external financing

16.

Audit Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 29 Jul 2014
Wen He, Baljit K. Sidhu and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 247 (252,147)

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audit quality, earnings forecasts, information environment, analysts

17.

Costs of Mandatory IFRS: Evidence of Reduced Accrual Reliability

Number of pages: 42 Posted: 04 Oct 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, University of New South Wales (UNSW), University of Technology Sydney and University of Technology Sydney
Downloads 237 (262,470)

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IFRS, accrual reliability, audit quality

18.

Non-GAAP Earnings and the Earnings Quality Trade-off

Number of pages: 47 Posted: 14 Dec 2018
Andrea Ribeiro, Yaowen Shan and Stephen L. Taylor
NSW New South Wales (Government) - NSW Treasury, University of Technology Sydney and University of Technology Sydney
Downloads 235 (264,575)
Citation 1

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Non-GAAP disclosures, Earnings quality

19.

Overvalued Equity, Benchmark Beating and Unexpected Accruals

UNSW Australian School of Business Research Paper No. 2012 ACCT 08
Number of pages: 42 Posted: 06 Sep 2012 Last Revised: 24 Feb 2014
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney
Downloads 206 (299,866)
Citation 2

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benchmark beating, accruals, overvaluation, earnings management

20.

The Accrual Anomaly in Australia: A Closer Look at Trading Strategy Returns

Number of pages: 38 Posted: 07 Jul 2010
Stephen L. Taylor and Leon Wong
University of Technology Sydney and UNSW Australia Business School, School of Accounting
Downloads 194 (316,983)

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Accruals, market anomalies, trading strategy

21.

The Informativeness of Dividends and Franking Credits

2012 Financial Markets & Corporate Governance Conference
Number of pages: 41 Posted: 10 Jan 2012
Jeffrey Coulton, Caitlin M. S. Ruddock and Stephen L. Taylor
UNSW Business School, UNSW Australia Business School, School of Accounting and University of Technology Sydney
Downloads 178 (342,707)

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earnings persistence, dividends, franking credits

22.

Asymmetric Timeliness in Earnings: Insights from Earnings Disaggregation

Number of pages: 48 Posted: 27 Jan 2021
Andrew B. Jackson, Yaowen Shan and Stephen L. Taylor
UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney
Downloads 174 (349,615)

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Capital markets, Conservatism, Asymmetric Timeliness, Earnings-return relation, Negative returns, Market, Industry, Profitability, Firm-specific estimates

23.

Are Analysts’ Cash Flow Forecasts Associated with Improved Earnings Quality? Australian Evidence

2019 Financial Markets & Corporate Governance Conference
Number of pages: 29 Posted: 17 Jan 2019
Jeffrey Coulton, Naibuka Saune and Stephen L. Taylor
UNSW Business School, University of Technology Sydney (UTS) and University of Technology Sydney
Downloads 130 (444,338)

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benchmark beating, accruals, overvaluation, earnings management

24.

International Economic Policy Uncertainty and Properties of Analysts’ Earnings Forecasts

Number of pages: 54 Posted: 13 Apr 2023
Cao Hoang Anh Le, Yaowen Shan and Stephen L. Taylor
University of Technology Sydney (UTS), University of Technology Sydney and University of Technology Sydney
Downloads 120 (472,701)

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Financial analysts, earnings forecast, economic policy uncertainty

25.

How Important Are Semi-Annual Earnings Announcements? An Information Event Perspective

AASB Research Centre Working Paper 3
Number of pages: 41 Posted: 04 Apr 2022 Last Revised: 15 Feb 2023
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 111 (501,080)

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Earnings announcements, information content.

26.

The Role of Non-Accounting Information in Understanding Stock Return Volatility

Number of pages: 46 Posted: 17 Jan 2009 Last Revised: 02 Nov 2018
Yaowen Shan, Stephen L. Taylor and Terry S. Walter
University of Technology Sydney, University of Technology Sydney and University of Sydney
Downloads 111 (501,080)

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Non-accounting information, analysts' forecasts, stock price volatility, systematic and idiosyncratic risk

27.

How Test Power Impacts Research Relevance: The Case of Earnings Management Research

Number of pages: 47 Posted: 08 Aug 2017
Zhuoan Feng, Yaowen Shan and Stephen L. Taylor
University of Waikato, University of Technology Sydney and University of Technology Sydney
Downloads 95 (558,483)

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Research Relevance, Earnings Management, Test Power, Unexpected Accruals

28.

How Important Are Semi-Annual Earnings Announcements? An Information Event Perspective

Number of pages: 39 Posted: 01 Sep 2021
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 93 (566,030)

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Earnings announcements, information content, fundamentals

29.

How Efficient Is the Market for Australian Firms’ Earnings Information?

Number of pages: 41 Posted: 28 Jun 2019
Stephen L. Taylor and Alex Tong
University of Technology Sydney and University of Technology Sydney (UTS)
Downloads 61 (712,768)

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Market efficiency, earnings, analyst forecasts

30.

International Economic Policy Uncertainty and Properties of Analysts’ Earnings Forecasts

Number of pages: 46 Posted: 06 Oct 2023
Cao Hoang Anh Le, Yaowen Shan and Stephen L. Taylor
University of Technology Sydney (UTS), University of Technology Sydney and University of Technology Sydney
Downloads 31 (932,762)

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economic policy uncertainty (EPU), analyst earnings forecasts, Analyst coverage, forecast errors, forecast dispersion

31.

Twenty Years of Mandatory IFRS in Australia: Evidence, Gaps and Future Insights

AASB Research Centre Working Paper No. 25-01
Number of pages: 63 Posted: 15 Jan 2025
Yan Chen, Meiting Lu, Yaowen Shan and Stephen L. Taylor
University of Technology Sydney, Macquarie University - Faculty of Business and Economics, University of Technology Sydney and University of Technology Sydney
Downloads 12 (1,196,933)

Abstract:

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Accounting standards, IFRS, standard-setting

32.

Costs of Mandatory International Financial Reporting Standards: Evidence of Reduced Accrual Reliability

Australian Journal of Management, Vol. 38, No. 3, 2013
Posted: 11 Dec 2013
Cheng Y. Lai, Yang Li, Yaowen Shan and Stephen L. Taylor
University of New South Wales - Australian School of Business, UNSW Australia Business School, School of Accounting, University of Technology Sydney and University of Technology Sydney

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Accrual reliability, audit quality, IFRS

33.

Security Design and the Allocation of Voting Rights: Evidence from the IPO Market

Posted: 23 Aug 1998
Stephen L. Taylor and G.P. Whittred
University of Technology Sydney and Australian Graduate School of Management

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34.

The Impact of Statutory Sanctions on the Level and Information Content of Voluntary Corporate Disclosure

Posted: 18 Jul 1998
Philip R. Brown, Stephen L. Taylor and Terry S. Walter
UWA Business School, M250, University of Technology Sydney and University of Sydney

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